UPSC Civil Services Main 2016 Commerce & Accountancy Paper I PDF

Central Government Jobs Other Jobs 2016

  • Year 2016
  • Conducted By UPSC
  • Questions 8
  • Maximum Marks 250
  • Duration Three Hours
  • Languages English & Hindi

Exam Details

Detail Information
Examination UPSC Civil Services Main Examination
Year 2016
Conducting Body UPSC
Paper Commerce and Accountancy Paper I
Subject Commerce and Accountancy
Duration Three Hours
Maximum Marks 250
Number of Questions 8
Question Type Mixed

This is the Commerce and Accountancy Paper I from the UPSC Civil Services Main Examination held in 2016. The paper carried a maximum of 250 marks and was allotted a duration of three hours. It consists of eight questions divided into two sections, with candidates required to answer five questions in total. Questions 1 and 5 are compulsory, and at least one question must be attempted from each section. This paper is crucial for aspirants aiming for success in the Civil Services Examination, providing a clear understanding of the expected knowledge and analytical skills in Commerce and Accountancy.

Major Topics Covered

  • Commerce
  • Accountancy
  • Research and Development Costs
  • Cost Control
  • Cost Reduction
  • Decision-making
  • Pooling of Interest method
  • Amalgamation of companies
  • Gross Total Income
  • Deductions
  • Audit of divisible profits
  • Shareholders
  • Stakeholders
  • Share issue
  • Application
  • Allotment
  • Calls
  • Forfeiture of shares

Why This Paper is Important

  • Useful for UPSC Civil Services Main Examination preparation
  • Helps understand the latest exam pattern
  • Useful for practice and self-assessment
  • Covers frequently asked General Studies topics
  • Helpful for analysing question trends

Related Resources

  • Commerce and Accountancy Paper II UPSC Mains 2016
  • General Studies Paper I UPSC Mains 2016
  • General Studies Paper II UPSC Mains 2016
  • Optional Subject Papers UPSC Mains 2016
  • UPSC Civil Services Main 2016 Commerce and Accountancy Paper I Answer Key
  • UPSC Civil Services Main Examination Syllabus
  • Commerce and Accountancy Optional Subject Syllabus
  • UPSC Civil Services Main Examination Pattern

Instructions

  • पुस्तिका के मुख-पृष्ठ पर अंकित निर्दिष्ट स्थान पर किया जाना चाहिए ।
  • उल्लिखित माध्यम के अतिरिक्त अन्य किसी माध्यम में लिखे गए उत्तर पर कोई अंक नहीं मिलेंगे ।
  • प्रश्नों में शब्द सीमा, जहाँ विनिर्दिष्ट है, का अनुसरण किया जाना चाहिए ।
  • यदि आवश्यक हो, तो उपयुक्त आँकड़ों का चयन कीजिए, तथा उनको निर्दिष्ट कीजिए ।
  • प्रश्नों के उत्तरों की गणना क्रमानुसार की जाएगी ।
  • यदि काटा नहीं हो, तो प्रश्न के उत्तर की गणना की जाएगी चाहे वह उत्तर अंशतः दिया गया हो ।
  • प्रश्न-सह-उत्तर पुस्तिका में खाली छोड़ा हुआ पृष्ठ या उसके अंश को स्पष्ट रूप से काटा जाना चाहिए ।

  • There are EIGHT questions divided in TWO SECTIONS and printed both in HINDI and in ENGLISH.
  • Candidate has to attempt FIVE questions in all.
  • Questions no. 1 and 5 are compulsory and out of the remaining, any THREE are to be attempted choosing at least ONE from each section.
  • The number of marks carried by a question / part is indicated against it.
  • Answers must be written in the medium authorized in the Admission Certificate which must be stated clearly on the cover of this Question-cum-Answer (QCA) Booklet in the space provided.
  • No marks will be given for answers witten in a medium other than the authorized one.
  • Word limit in questions, wherever specified, should be adhered to.
  • Assume suitable data, if considered necessary, and indicate the same clearly.
  • Attempts of questions shall be counted in sequential order.
  • Unless struck off, attempt of a question shall be counted even if attempted partly.
  • Any page or portion of the page left blank in the Question-cum-Answer Booklet must be clearly struck off. 1 M-ESC-U-CMA

Questions (page 2)

Section A

Q1. Answer the following in about 150 words each :
निम्नलिखित में से प्रत्येक का उत्तर लगभग 150 शब्दों में दीजिए :

(a) अनुसंधान एवं विकास लागतों के लेखाकरण निरूपण से संबंधित भारतीय लेखाकरण मानकों के प्रावधानों की चर्चा कीजिए ।

Discuss the provisions of Indian Accounting Standards regarding the accounting treatment of Research and Development costs.

(b) लागत नियन्त्रण और लागत न्यूनीकरण तकनीकों के बीच विभेदन कीजिए और निर्णयन पर इनके प्रभावों की व्याख्या भी कीजिए ।

Distinguish between the techniques of Cost Control and Cost Reduction and also explain their implications on decision-making.

(c) कम्पनियों के समामेलन की हित समूहन विधि की व्याख्या कीजिए ।

Explain Pooling of Interest method of amalgamation of companies.

(d) सकल कुल आय में से विभिन्न कटौतियाँ क्या-क्या होती हैं ?

What are the various deductions made from Gross Total Income?

(e) “विभाजनीय लाभों की लेखापरीक्षा अधिसंख्य शेयरधारियों के दर्शन को समझने में हितधारकों को सक्षम बनाती है।” टिप्पणी कीजिए।

"Audit of divisible profits enables the stakeholders to judge the philosophy of majority shareholders." Comment.

Section A

Q2.

(a) आर.एस. लि. ने ₹ 10 प्रति शेयर पर ₹ 2 प्रीमियम के 20,000 शेयरों के लिए आवेदन आमंत्रित करते हुए एक विवरण-पत्रिका जारी की, जो निम्न प्रकार से देय थे :
आवेदन पर ₹ 2
आबंटन पर ₹ 5 (प्रीमियम सहित)
प्रथम माँग पर ₹ 3
द्वितीय एवं अंतिम माँग पर ₹ 2
30,000 शेयरों के लिए आवेदन प्राप्त हुए और उनमें से 24,000 शेयरों के आवेदनों का यथानुपात आबंटन कर दिया गया । आवेदनों पर प्राप्त आधिक्य राशि का आबंटन राशि हेत् प्रयोग कर लिया गया।
खेरवा, जिसे 400 शेयर आबंटित किए गए थे, आबंटन राशि का भुगतान नहीं कर सकी । तदनुसार प्रथम माँग जमा कराने में असमर्थ रहने पर उसके शेयरों का हरण कर लिया गया ।

R.S. Ltd. issued a prospectus inviting applications for 20,000 shares of ₹ 10 each at a premium of ₹ 2 per share, payable as follows :
On Application ₹ 2
On Allotment ₹ 5 (including premium)
On First Call ₹ 3
On Second and Final Call ₹ 2
Applications were received for 30,000 shares and pro-rata allotment was made for 24,000 shares. The excess application money was adjusted towards allotment money. Kherwa, to whom 400 shares were allotted, failed to pay the allotment money. His shares were forfeited for non-payment of the first call money thereafter.

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Frequently asked questions

What is the name of the exam?

The exam is the UPSC Civil Services Main Examination.

Which paper is this question paper for?

This is for Commerce and Accountancy Paper I.

What is the maximum marks for this paper?

The maximum marks for this paper are 250.

What is the time allowed for this paper?

The time allowed for this paper is Three Hours.

Who conducts the Civil Services Examination?

The Union Public Service Commission (UPSC) conducts the Civil Services Examination.

What is the year of this question paper?

This question paper is from the year 2016.

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